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01-790-1
(Rev.9-22/31)
The following information is provided to assist you in
preparing your yearly sales tax return.
For taxpayers who file Forms 01-114 and 01-115 to report sales by outlet, be sure to enter both the old and new
local rates, including applicable city, county, SPD and MTA (up to 0.02000), to complete page 1 of the worksheet.
For taxpayers who file Form 01-116 to report sales by list supplement, be sure to refer to
both the old and new rates on pages 2-3 to complete page 4 of the worksheet.
Worksheet for Completing the Sales and Use Tax Return Forms 01-114 and 01-115
For the period of Jan. 1, 2022 through Dec. 31, 2022
• NOTE: Do not send this worksheet with your return. Keep this for your records.
• This worksheet is for taxpayers who report YEARLY and have experienced a local sales tax RATE CHANGE during the calendar year.
• Make additional copies of this form as necessary.
Page 1
General Information
CLEAR FIELDS
Use the instructions on this worksheet to complete Items 5 and 7b on the return.
Use the instructions for your Texas Sales and Use Tax Return, Form 01-922, for all remaining items.
• Enter zero “0” in Item 3 on the return.
@ Old Local Rate @ New Local Rate
1. Taxable(Whole dollars only) ..................................... 1a. ___________________ .00 1b. ___________________.00 sales
2. Taxable(Whole dollars only) ............................. + 2a. ___________________.00 2b. ___________________.00 purchases
3. Total amounts subject to tax(Item 1 plus Item 2) ...............=3a. ___________________ .00 3b. ___________________.00
4. Local tax rate
(Include city, county, SPD and MTA, up to 0.02000)....... x 4a. ___________________ 4b. ___________________
5. Local tax(Multiply Item 3 by Item 4) ............................ = 5a. ___________________. 5b. ___________________. due
6. Tax due (Item 5a plus Item 5b plus Item 5c)
(Enter this amount here and in Item 7b on your return.) ......................................... 6. ___________________.
7. Enter the local tax rate preprinted in Item 5 on your return .............................................. 7. ___________________
8. Amount subject to local tax for 2022 (Divide Item 6 by Item 7)
(Enter this amount here and in Item 5 on your return.) ........................................... 8. ___________________.
Sample 01-114 or 01-115
0
Worksheet Item 8 Worksheet Item 7 Worksheet Item 6
For assistance, contact us at www.comptroller.texas.gov or call 800-252-5555.
